13 April 2009
Routine,normal maintenance contracts which include supply of spares will be liable to TDS U/s 194C. However, where technical services are rendered,TDS will be u/s 194J. Ref:- Circular No 715 reported in 215 ITR (st)17- vide question no.29. Pl check whether your case fit in to the citation. As far as service tax is concerned, Mr. Shyam Lal's view may be considered.